Preferential Rates
39
origins available
1. For the purposes of subheading 0404 10, 'whey' means the product obtained during the manufacture of cheese or caseins from milk, pre-cream or skim milk, whether or not treated beforehand by physical means. 2. For the purposes of subheading 0405 10, the term 'butter' means only natural butter of subheading 0405 10 11 or 0405 10 19, or butter of subheading 0405 10 30, or butter of subheading 0405 10 50, or butter of subheading 0405 10 90. By weight, the fat content derived from milk must be 80 % or more but not exceeding 95 %, with a maximum milk solids-not-fat content of 2 % and a maximum water content of 16 %. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
1. The expression 'milk' means full-cream milk or partially or completely skimmed milk. 2. For the purposes of heading 0405: (a) the term 'butter' means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria; (b) the expression 'dairy spreads' means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat, with a milkfat content of 39% or more but less than 80% by weight. 3. Products obtained by the concentration of whey and with the addition of milk or milkfat, are to be classified as cheese in heading 0406 provided that they have: a milkfat content of 5% or more by weight, calculated on the dry matter; and a dry matter content of at least 70% but not exceeding 85% by weight. 4. This chapter does not cover: (a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 1702); (b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).
1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout the Nomenclature any reference to 'dried' products also covers products which have been dehydrated, evaporated or freeze-dried.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
725/2008
The first product is a dairy preparation packaged in 150 g jars, based on caillebotte, skimmed milk, cream, sugar, fruits, small milk proteins, stabilizers, and yogurt cultures, with a texture of fresh cheese, light red coloration, and visible fruit pieces. Its fat content is 4.3%. It is a sweetened dairy dessert combining dairy and fruit elements, ready to eat, corresponding to a preparation containing fresh cheese and fruits, subject to the regulation on processed dairy products. The second product, packaged in 125 g jars, is mainly composed of caillebotte, skimmed milk yogurt, fruit preparation, fructose syrup, albumin concentrate, binder, and a small percentage of cream. It presents two distinct layers (fresh cheese on top, fruits below) and has a low fat content (0.4%). It is also a dairy dessert mixed with a fruit preparation. This product also falls under processed dairy products, requiring labeling of animal-origin ingredients and allergenic substances in accordance with European food regulations.
725/2008
The first product is a dairy preparation packaged in 150 g jars, based on caillebotte, skimmed milk, cream, sugar, fruits, small milk proteins, stabilizers, and yogurt cultures, with a texture of fresh cheese, light red coloration, and visible fruit pieces. Its fat content is 4.3%. It is a sweetened dairy dessert combining dairy and fruit elements, ready to eat, corresponding to a preparation containing fresh cheese and fruits, subject to the regulation on processed dairy products. The second product, packaged in 125 g jars, is mainly composed of caillebotte, skimmed milk yogurt, fruit preparation, fructose syrup, albumin concentrate, binder, and a small percentage of cream. It presents two distinct layers (fresh cheese on top, fruits below) and has a low fat content (0.4%). It is also a dairy dessert mixed with a fruit preparation. This product also falls under processed dairy products, requiring labeling of animal-origin ingredients and allergenic substances in accordance with European food regulations.
1264/98
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 0406, 0406 10 and 0406 10 20 Because of the small lactose and whey protein content the product should be regarded as a curd Documented CN 2026 code: 04061050, 0406. Commission 2026 transposition note: 0406 10 50 Modification of structure of heading 0406.